| Código |
13996
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| Ano |
2
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| Semestre |
S1
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| Créditos ECTS |
6
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| Carga Horária |
TP(60H)
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| Área Científica |
Contabilidade
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|
Mode of delivery |
Face to face
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|
Work placements |
n.a.
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Learning outcomes |
This course intends to develop the following general competencies: critical spirit, research capabilities, decision-making capability, and application of know-how in real contexts. Regarding specific skills, students must be able to understand how managerial accounting overcome financial accounting’s insufficiencies, to analyse and understand how accounting may facilitate decision-making, to analyse and understand purposes underlying CVP Analysis, to understand the main differences between traditional and activity-based approaches, to understand alternative costs allocation methods and its implications, to understand how to define allocation methods, as well as to compute goods and services' manufacturing costs in several contexts.
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Syllabus |
I – An introduction to Management Accounting
II – An introduction to cost concept and behavior
III – Traditional Cost Accumulation Systems -
IV – Cost allocation: Joint products and byproducts.
V – Traditional and activity-based costing systems
VI – Decision making and CVP Analysis
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Teaching Methodologies and Assessment Criteria |
The classes are both theoretical and practical in nature. Throughout the semester students must deliver to their teacher a set of individual and practical exercises dully resolved, in order to assure a continuous learning process. At the end of the first part of the semester a written test is applied. At the end of the semester, students are submitted to a global written test.
As a result, the evaluation process will follow the following steps:
. Individual and practical exercises - 10%
. First written test - 40 %
. Global written test - 50%
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Main Bibliography |
Caiado, A. C. P. (2020), Contabilidade Analítica e de Gestão, 9ª Ed., ÁREAS Editora.
Cruz, I; Coimbra, C; Abrantes, L.; Alves, M. e Quesado, P. (2023) Contabilidade de Gestão Avançada, Editora Almedina, Coimbra.
Drury, C. (2021), Management and Cost Accounting, 11th Edition , Cengage Learning EMEA
Datar S. M., & Rajan M.V. (2021), Horngren´s Cost Accounting: A Managerial Emphasis, 17ª Global Ed., Pearson Education
Garrison R., Noreen E. & Brewer P. (2021), Managerial Accounting, 17th Ed. McGraw-Hill, Inc., New York
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| Language |
Portuguese. Tutorial support is available in English.
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